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105 matching records · 1,352 in the collection
Showing 100 on page 4 · Payments & refunds
RR No. 4-2026 Digest Final
To prescribe the guidelines and procedures for the availment of a one-time abatement of taxes and/or penalties for Micro Taxpayers.
RMC No. 62-2026 Digest
To extend until June 30, 2026 the deadlines for filing tax returns, paying the corresponding taxes due thereon, and submitting required documents for taxpayers affected by the eart…
Procedures for the Filing and Payment of Quarterly Royalty under Republic Act No. 12253 (Enhanced Fiscal Regime for Large-Scale Metallic Mining Act)
Prescribes interim procedures for filing and paying the quarterly large-scale metallic mining royalty under Sec. 151-A (RA 12253) using BIR Form No. 0605 with tax type 'MC' and ATCs MC 344/MC 345, with separate filings per ring-fenced agreement, pending a dedicated royalty return.
RMC No. 35-2026 Digest
To clarify the deadline for filing a Request for Reconsideration of the full or partial denial of a claim for VAT/Excise tax refund within the National Office (pursuant to RR No. 8…
RMO 19-2026 Annex A
The issuance provides the official application form (BIR Form No. 2121, June 2026) through which micro taxpayers apply for a one-time abatement; the excerpt is the annexed form its…
RMO No. 18-2026 Digest
To create the Alphanumeric Tax Codes (ATCs) MC350 and MC351 for the selected revenue source 'One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers' under Revenue Regulat…
RMO No. 14-2026 Digest
To partially revoke RMO No. 4-2025 by revoking all provisions of its Section E on the policies and procedures for dockets of cannot be located taxpayers with delinquent accounts, w…
RMO No. 11-2026 Digest
To update the cost to collect threshold for Accounts Receivable/Delinquent Accounts (AR/DA) for Collection Enforcement Prioritization.
RDAO No. 59-2026
RDAO No. 59-2026 designates Assistant Commissioner Faith M. Farochilen-Umandap as Officer-in-Charge of the BIR Legal Group effective September 21, 2026 while Deputy Commissioner Larry M. Barcelo attends Philippines-Singapore Double Taxation Agreement negotiations in Singapore, carving out enumerated signing/approval powers (LOA requests, PAN/FAN/FDDA requests, administrative cases, tax refund cases/tax credit certificates, NEB dockets); it is automatically revoked upon his return.
RDAO No. 50-2026 redacted
To ensure continuity of the BIR Legal Group's operations by designating an Officer-in-Charge during the official travel of Deputy Commissioner Larry M. Barcelo to the SGATAR Annual…
RDAO No. 17-2026
Delegates signing authority over excise documents (denaturing orders, bioethanol permits, tobacco tax-stamp inspection memos) to Atty. Jason C. Torres during the April 19-26, 2026 leave of the Large Taxpayers Service-Excise Head Revenue Executive Assistant. Effective April 20, 2026, and automatically revoked upon the official's return.
RR No. 12-2025 Digest
To further amend Section 5 of RR No. 3-69, relative to the pertinent provision of Section 5(a), and to include additional provisions on the service of warrants and notices to taxpa…
RR No. 10-2025
Amends RR 16-2005 to implement VAT zero-rating on sales of goods and services, VAT exemptions on certain importations, and VAT refund/credit rules, effective for refund claims filed from April 1, 2025.
RR 8-2025
To implement Sections 112(C) and 135-A of the National Internal Revenue Code of 1997, as amended by Sections 9 and 11 of Republic Act No. 12066 (CREATE MORE), by prescribing the pr…
RR 7-2025
RR No. 7-2025 implements the amendments to Sections 27, 28, and 34 of the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066 (CREATE MORE).
RMC No. 76-2025 Digest
To extend the deadlines for filing position papers, replies, protests, documents and similar correspondences in relation to ongoing BIR audit investigations, tax refund application…
RR No. 17-2024
Requires contractors with government contracts to present an updated BIR tax clearance before final settlement of contracts; without it, settlement may be suspended and amounts, including RA 9184 retention money, subjected to tax lien.
RMC No. 114-2024 Digest
To circularize Department Order (DO) No. 72-2024 revoking DO No. 62-2024, which implemented the revised schedules of zonal values of real properties in municipalities within Revenu…
RMC No. 48-2024
Prescribes how to accomplish the new version of BIR Form 2000 (version 2018) monthly DST declaration/return under the three DST collection methods: the eDST System, constructive affixture, and loose documentary stamps.
RMO No. 25-2024 Digest FINAL
To provide guidelines, policies and procedures for processing claims for tax credit/refund of excess/unutilized Creditable Withholding Taxes on income pursuant to Section 76(C), in…
RR 11-2023
Prescribes the use of electronic mail (e-mail) and electronic signature as an additional mode of service of the Warrant of Garnishment (WG) pursuant to Section 208 in relation to S…
RR No. 9-2023
Implements the 20% excise tax on locally manufactured and imported perfumes and toilet waters under Section 150(b) of the NIRC, covering taxpayer liability, filing via Form 2200-AN/eFPS, permits, and denatured alcohol rules.
RMC No. 10-2023
RMC No. 10-2023 urges sellers habitually engaged in the sale of real properties, such as real estate developers with voluminous ONETT transactions, to use the BIR's eONETT System to secure the ONETT Computation Sheet and Electronic Certificate Authorizing Registration for real property sales/transfers. It also encourages these sellers to pay electronically through the BIR's available ePayment channels.
RMC No. 7-2023
To clarify the nature of the Return Processing System (RPS) Assessment being issued by the Bureau of Internal Revenue.
RR 1-2022
To extend for thirty (30) calendar days from their due dates the statutory deadlines for filing, payment, audit-related submissions, tax refund applications and VAT refund processi…
RMC No. 111-2022
Publishes EO 170, which directs government agencies (and enjoins LGUs) to adopt digital payments for government disbursements and collections — including a digital mode for collecting taxes, fees, and tolls — while keeping cash acceptance. Implementing rules are due within 90 days, with full digital adoption within six months of the IRR and a tiered transition of up to three years.
RMC No. 45-2022
To revise the requirements on the manner of remittance of the five percent (5%) and twenty percent (20%) penalties imposed for early withdrawal of qualified contribution under the …
RMO No. 34-2022
Sets revised guidelines for Authorized Agent Banks to claim refunds of tax collections over-remitted to the BIR, covering request contents, affidavit and proof requirements, and BIR-side data correction before refund.
RMO No. 29-2022
RMO No. 29-2022 prescribes BIR policies and guidelines for public auctions of distrained, seized/levied, and acquired properties used to settle delinquent tax liabilities, covering notice of sale, sealed bidding, floor prices, bid bonds, and payment of sale proceeds.
RDAO No. 18-2022
Delegates to named BIR officials the power to sign/approve and serve/execute (and lift) Warrants of Distraint, Levy/Garnishment, Notices of Tax Liens, Encumbrance, Levy and Seizures, and designates the offices that will serve and execute them.
RDAO No. 8-2022
Delegates the signing authority of the Regional Director of Revenue Region No. 9A (CaBaMiRo) to OIC-Assistant Regional Director Mariza R. Uy over 15 enumerated BIR document types during RD Greg M. Buhain's leave from August 3-12, 2022; it takes effect August 3, 2022 and is automatically revoked upon the RD's return.
RMO No. 7-2015 Annex A
To present the revised schedule of compromise penalties for specified violations of the National Internal Revenue Code, listing for each violation the nature of the violation, the …
RMO 25 Annex B - Delinquency Verification Certificate
To certify, in support of income tax credit/refund claims pursuant to Section 76(C), in relation to Section 204(C), of the National Internal Revenue Code of 1997, as amended, wheth…
RR5 RDO 26
The apparent purpose is to enumerate bank branches (likely those authorized to accept tax payments) assigned to RDO No. 26, Malabon City and Navotas City; however, the issuance tex…
RR4 RDO 23A
To provide a list of bank branches (with bank codes and addresses) associated with Revenue Region No. 4, RDO No. 23A - North Nueva Ecija, presumably for taxpayer payment/transactin…
RDO 83
To provide a directory of bank branches (with bank codes, branch names and addresses) for Revenue District Office No. 83 - South Cebu, Revenue Region No. 13; the text itself does n…
RDO 76
The document appears to serve as a reference/directory of bank branches (with codes and addresses) for RDO No. 76; the issuance text does not explicitly state its purpose, such as …
RR6 RDO 30
The document appears to be a listing of bank branches under Revenue District Office No. 30 (Binondo), but the provided text does not explicitly state its purpose; it likely serves …
RDO 102 LIST OF AABs
Not explicitly stated in the body text. The table structure (RR No., RDO No., bank code, bank name, branch name, address) indicates a listing of bank branches for RDO No. 102 - Lan…
RR3 RDO 15
The issuance appears to enumerate bank branches serving RDO No. 15 - Isabela, plausibly as authorized bank branches for tax-related transactions, but the provided text contains onl…
RR9B RDO 60
The document presents a list of banks — with bank codes, branch names, and latest addresses — associated with Revenue District Office No. 60 under Revenue Region No. 9B (LaQueMar);…
RR1 RDO 2
The evident purpose is to provide a consolidated listing of bank branches (with codes and latest addresses) associated with Revenue Region No. 1 / Revenue District Office No. 02 - …
RDO 97 LIST OF AABs
To provide a list of bank branches (with codes and addresses) serving Revenue District Office No. 97; based on the document title this appears to be a list of Authorized Agent Bank…
RDO 53B LIST OF AABs
To provide a reference directory of bank branches (with bank codes, bank names, branch names, and addresses) associated with Revenue Region No. 8B and Revenue District Office No. 5…
RR2 RDO 8
The issuance is a tabular listing of bank codes, bank names, branch names, and addresses for Revenue District Office No. 08 - Baguio City under Revenue Region No. 2 (Cordillera Adm…
RR4 RDO 23B
The document presents a tabulated list of banks - showing bank codes, branch names, and latest addresses - for Revenue District Office No. 23B under Revenue Region No. 4 (Central L…
RR1 RDO 5
The issuance text does not explicitly state its purpose; it presents a table of bank codes, bank names, branch names, and addresses organized under Revenue Region No. 1 and Revenue…
RR6 RDO 36
The issuance appears to provide a reference list of banks and bank branches for RDO No. 36 (Puerto Princesa City, Palawan), most plausibly for taxpayers' payment purposes; however,…
RR 9A RDO 37
The document appears to provide a list of bank branches — with bank codes, branch names, and addresses — associated with Revenue Region No. 9A (CaBaMiRo) and Revenue District Offic…
RDO 112 LIST OF AABs 2026 0303
To provide a listing of bank branches, with bank codes and addresses, under Revenue District Office No. 112 of Revenue Region No. 19 (Davao Region). The document title suggests thi…
RDO 75 LIST OF AABs
To provide, per the document title (a list of AABs), a directory of banks serving Revenue District Office No. 75 (North Iloilo), Revenue Region No. 11, identifying each by bank cod…
RDO 96
To identify the bank branch associated with RDO No. 96 (Tawi-Tawi, BARMM) under Revenue Region No. 15, showing its bank code, name, branch and address; the exact purpose (e.g., aut…
RR2 RDO 7
The document presents a listing of banks, identified by bank code, name, branch, and address, organized under Revenue Region No. 2 and Revenue District Office No. 07 - Abra. The is…
RDO 109 LIST OF AABs
To provide a reference list of bank branches (with bank codes and addresses) for Revenue District Office No. 109, Sultan Kudarat, under Revenue Region No. 18; per the document titl…
RR 9A RDO 35
To present a tabular list of banks — with bank codes, branch names, and latest addresses — for Revenue Region No. 9A, Revenue District Office No. 35 (Romblon). The excerpt does not…
RR5 RDO 24
The issuance text does not explicitly state a purpose; it consists only of a bank-branch table under the heading 'Revenue Region No. - 5 (CAMANAVA and Bulacan) / Revenue District O…
RR9B RDO 57
The document appears to enumerate bank branches (with codes and addresses) tied to Revenue Region 9B, RDO No. 57 - West Laguna, presumably as a reference for taxpayers in that dist…
RR6 RDO 34
The document appears to serve as a directory of bank branches (with codes and addresses) for RDO No. 34 under Revenue Region No. 6, likely for taxpayer payment/transaction purposes…
RDO 91
The document appears to serve as a reference listing of banks (with codes, branches, and addresses) associated with RDO No. 91, Zamboanga del Norte, Revenue Region No. 15, presumab…
Application Form - One-Time Abatement for Micro Taxpayers
The document serves as the prescribed application form through which micro taxpayers apply to the BIR for a one-time abatement of outstanding tax dues and penalties.
RR4 RDO 21A
The document presents a list of banks and bank branches (with codes, branch names, and latest addresses) for Revenue Region No. 4 (Central Luzon), Revenue District Office No. 21A -…
RR1 RDO 6
The document presents a tabular list of bank branches (with bank codes, branch names, and addresses) associated with Revenue District Office No. 06 - East Pangasinan under Revenue …
RR9B RDO 61
The document enumerates bank branches, with bank codes, branch names, and addresses, for Revenue Region No. 9B and Revenue District Office No. 61 - South Quezon; no explicit purpos…
RDO 80 5.5.26
The document lists bank branches (with codes, names, and addresses) under RR No. 13 / RDO No. 80 - North Cebu. It does not explicitly state why these banks are listed; a purpose su…
RDO 104 LIST OF AABs
To provide a current list of bank branches, with their codes and addresses, associated with Revenue District Office No. 104 - Agusan del Sur; the document title indicates these are…
RDO 88
The issuance presents a tabular roster of bank branches associated with Revenue District Office No. 88 in Revenue Region No. 14; the text itself does not state a purpose, though su…
RR6 RDO 32
The apparent purpose is to present a list of bank branches, with codes and addresses, pertaining to Revenue Region No. 6 and Revenue District Office No. 32; however, the text does …
RDO 56 AABs 2026-0615
To provide a listing of banks and bank branches, with bank codes and latest addresses, associated with Revenue District Office No. 56 - Central Laguna under Revenue Region No. 9B; …
RDO 108 LIST OF AABs
To provide an itemized list of bank branches associated with RDO No. 108 under Revenue Region No. 18, including bank codes and addresses; the likely purpose (authorized agent banks…
RDO 99 LIST OF AABs
To list the banks (with bank codes, branch names, and addresses) associated with RDO No. 99 - Bukidnon under RR No. 16; the document title indicates these are Authorized Agent Bank…
RDO 48
To provide a listing of bank branches (with bank codes and addresses) associated with Revenue District Office No. 48 - West Makati under Revenue Region No. 8A. The visible text doe…
RDO 82 AABs 2026-0706
The document's evident function is to publish an itemized list of bank branches (with bank codes and addresses) for RDO No. 82 - Cebu City South; based on the file title these are …
RDO 93B
To present, in tabular form, the bank branches associated with Revenue Region No. 15 / Revenue District Office No. 93B - Zamboanga Sibugay, including each bank's code, name, branch…
RDO 90
The document lists four bank branches with codes and addresses associated with RDO No. 90 (Southern Leyte) under Revenue Region No. 14; its purpose is not explicitly stated, though…
RDO 44 LIST OF AABs
The purpose is not explicitly stated in the text. It appears to be a reference list of bank branches (with bank codes, branch names, and addresses) associated with RDO No. 44 - Tag…
RR9B RDO 62
The document appears to list banks (with codes, branches, and addresses) associated with Revenue District Office No. 62, Marinduque, most likely for tax payment/collection purposes…
RR4 RDO 22
To present the list of bank branches (with bank codes and latest addresses) associated with Revenue District Office No. 22 - Aurora under Revenue Region No. 4.
RR7B RDO 41
To provide a listing of bank branches (with bank codes, names, branch names, and latest addresses) associated with Revenue Region 7B, Revenue District Office No. 41, Mandaluyong Ci…
RDO 89
The document appears to serve as a reference listing of banks and branches (with codes and addresses) for RDO No. 89, Western Leyte, Revenue Region No. 14, likely for taxpayer tran…
RR7B RDO 43
To provide a listing of banks - identified by bank code, bank name, branch name, and address - for Revenue Region No. 7B (East NCR), Revenue District Office No. 43, Pasig City. The…
RDO 39-UPDATED
The excerpt does not explicitly state its purpose; it appears to be an annex or directory listing bank branches, with codes and addresses, for Revenue District Office No. 39 - Sout…
RDO 78
The document appears to enumerate bank branches associated with RDO No. 78 (South Negros Occidental), Revenue Region No. 12, likely for taxpayer payment or service reference; howev…
RR1 RDO 4
The text presents a list of banks (with codes, branch names, and addresses) associated with Revenue Region No. 1 - Ilocos Region, RDO No. 04 - Central Pangasinan; the document does…
RR2 RDO 9
To publish a tabulated listing of banks - with item number, RR No., RDO No., bank code, bank name, branch name, and address - for Revenue District Office No. 09 (Benguet) under Rev…
RR9B RDO 55
The purpose is not explicitly stated in the text; the document appears to provide a listing of bank branches for Revenue Region 9B / RDO 55 - East Laguna, consistent with a bank re…
RR5 RDO 27
The apparent purpose is to provide a bank-branch directory for Revenue District Office No. 27 - Caloocan City under Revenue Region No. 5 (CAMANAVA and Bulacan), listing each branch…
RDO 86
The apparent purpose is to provide a directory of banks (with codes, branch names, and addresses) associated with Revenue District Office No. 86, Eastern Samar, under Revenue Regio…
RDO 71 LIST OF AABs
The document presents a tabular list of banks - with item numbers, bank codes, bank names, branch names, and addresses - associated with Revenue District Office No. 71 (Aklan). The…
RMO 27 Annex B - Delinquency Verification Certificate
To provide the standard BIR “Delinquency Verification Certificate” certifying whether a taxpayer has delinquent tax liabilities, for use in connection with tax credit/refund claims…
RDO 73 LIST OF AABs
The apparent purpose is to provide a reference list of banks and branches (with bank codes and addresses) associated with RDO No. 73, Antique; however, the text itself does not exp…
RDO 85
To list, for Revenue District Office No. 85 (Northern Samar) under Revenue Region No. 14, the bank code, bank name, branch and address of banks associated with the district. The te…
RR6 RDO 29
The apparent purpose is to enumerate banks and their branches (with codes and addresses) associated with RDO No. 29 of Revenue Region No. 6; the truncated text does not explicitly …
RR4 RDO 19
The document appears to enumerate banks and branches associated with RDO No. 19 (Subic Bay Freeport Zone), plausibly for taxpayer reference in transacting with the district, but th…
RDO 68 AABs 2026-0728
To present a tabulation of bank branches associated with Revenue District Office No. 68 (Sorsogon) under Revenue Region No. 10 (Bicol Region), identifying each branch by bank code,…
RR2 RDO 11
To list bank branches, codes, and addresses associated with Revenue District Office No. 11 (Kalinga and Apayao) under Revenue Region No. 2; the stated text does not itself declare …
RR7B RDO 42
To present a listing of banks (bank code, bank name, branch name, latest address) for Revenue Region No. 7B, Revenue District Office No. 42, San Juan City; the excerpt does not exp…
RDO 92
The document lists bank branches, with bank codes, branch names, and addresses, associated with Revenue District Office No. 92 in Revenue Region No. 15; the exact purpose (e.g., au…
RR2 RDO 12
The issuance text does not explicitly state its purpose; it presents a table of bank names, branch names, bank codes, and addresses organized under RR No. 2 / RDO No. 12 (Ifugao). …
RDO 103 LIST OF AABs
No purpose is stated in the issuance text; based on the document title ('RDO_103_LIST_OF_AABs'), it appears to identify the banks associated with RDO No. 103, likely authorized age…
RDO 113B LIST OF AABs
To present, for Revenue District Office No. 113B - East Davao City (Revenue Region No. 19), a listing of bank branches with their codes, branch names and addresses; per the documen…